...SOl'RCE INVESTMENT INCOME. — The term 'qualified possession sou ire investment income' means gross income which — "(A) is from sources within a possession...therein) of funds derived from the active conduct of a trade or business in such possession, or from such investment, less the deductions properly apportioned...

...source investment income" as gross income, less deductions properly apportioned or allocated thereto, / l s ý^-杧 l = c ɼ n j z = V'{Q 3... 0 g x { }Ga 3m $ ̦ , Ѱ[ D\ %? X # f e#~ \ trade or business in such possession, or from such investment." Section 1051 (i) of the Act provides...

...within a possession of the United States in which a trade or business is actively conducted, and "(I?) the taxpayer establishes to the satisfaction of the...therein) of funds derived from the active conduct of a trade or business in such possession, or from such investment, less the deductions properly apportioned...

...development. The requirement of an affirmative demonstration by the taxpayer that investment income is attributable to the investment in such possession...therein) of funds derived from the active conduct of the trade or business in such possession (or from such investment) appears extremely burdensome and...

...business la actively conducted, and (B) the taxpayer establishes to the satisfaction of the Secretary la attributable to the Investment In such possession...therein) of funds derived from the active conduct of a trade or business In such possession, or from such Investment, less the deductions properly apportioned...

...a qualified possessions corporation and which income is attributable to the investment within that possession, for use therein, of funds derived from the active conduct of such trade or business or from such investment (socalled "section 936 funds") .* Section 936(d) (4)...

...SOURCE INVESTMENT INCOME. — The term "qualified possession source investment income" means gross income which — (A) is from sources within a possession...therein) of funds derived from the active conduct of a trade or business in such possession, or from such investment, less the deductions properly apportioned...